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As we begin to turn our attention to 2026, the question of how to keep engaging with R&D tax relief claims hangs in the air.
The statistics released in 2025 show that fewer businesses are utilising R&D tax relief claims and this might result in more accountants dropping support.
However, we want to help accountants understand that R&D tax relief support can remain a part of their offerings.
Is R&D tax relief support worth it?
After a cavalcade of changes to the way that R&D tax relief claims are managed and processed, it is understandable that some accountants may have become wary of offering support.
This is primarily due to the addition of more administrative challenges, like the Advanced Notification Form (ANF) and the Additional Information Form (AIF).
Alongside this, there was a time when the Merged Scheme had to be managed alongside existing claims being made under the old SME and RDEC schemes.
Fortunately, that complication has now resolved itself and the Merged Scheme will be used for future claims unless a company is an R&D intensive, loss-making SME, in which case they can use the ERIS scheme.
The way is now largely clear for accountants to assist innovative businesses with their R&D tax relief claims, given that they no longer need to juggle multiple different schemes.
How can accountants offer R&D tax relief support?
While it can be challenging to maintain R&D tax relief support, accountants do not need to manage it on their own.
By seeking the support of R&D tax consultants, accountants can continue to assist clients with R&D tax relief claims while keeping pace with any changes to guidelines that may come to pass.
It is possible that further changes will come to pass over the next year as the impact of the recently assembled expert panel becomes more pronounced and ongoing consultations reach their conclusion.
We do not expect upheavals as significant as the introduction of the Merged Scheme, but minor tweaks to guidance and administrative tasks are always a possibility.
Where many accountants find themselves struggling to provide support is with handling enquiries.
Designed to dissuade illegitimate claims from being submitted, the Mandatory Random Enquiry Programme (MREP) adds an additional burden to those wanting to submit an R&D tax relief claim.
Even perfectly valid claims can be subject to an enquiry, at which point the funds will be delayed until HMRC is satisfied that any concerns are addressed.
It is not uncommon for accountants to need additional help during enquiries, as HMRC does have particular preferences for how its concerns are addressed.
Even when the numbers are correctly calculated and represented, the technical narrative can often be slightly misaligned with HMRC guidelines and this needs to be addressed in the enquiry.
We can help reframe technical narratives to ensure that our hard work is not lost and that your innovative client does not miss out.
Ultimately, we firmly believe that accountants can continue offering R&D tax relief support but see no reason why they should go it alone.
We are on hand to help support R&D tax relief claims from determining eligibility to enquiry defence.
To offer R&D tax relief support services with confidence, speak to our team today!
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